2021 (3) TMI 1348 - AT - Income Tax

Restoration of the appeal which was dismissed for default since none appeared on 02.07.2019 on behalf of the appellant - HELD THAT - Explanation given by the appellant for not been able to appear before the Tribunal on behalf of the assessee as appellant had received the notice of hearing for 24-5-2019 but unfortunately there was no sitting of the Bench on the same date due to summer vacation observed from 20th May, 2019 to 31st May, 2019. Appellant had not received the notice of hearing fixing the hearing on 2-7-2019 and, therefore, the Authorised Representative Shri Rajesh C. Shah, C.A. could not attend the same. The Authorised Representative is also not a regular visitor of the Tribunal and, therefore, he had no such instruction, too. The above explanation seems to be genuine and hence the order is recalled. Registry is directed to fix the matter for hearing on 05.04.2021. Since both the parties are present before us issuing notice in confirming fixing on the date of hearing is hereby dispensed with.

Summary

Issues:
Application for restoration of appeal dismissed for default due to non-appearance before the Tribunal.

Analysis:
The judgment pertains to an application filed by the assessee for the restoration of an appeal that was dismissed for default as none appeared on behalf of the appellant before the Tribunal on the specified date. The appellant explained that they had received a notice of hearing for a previous date, but there was no sitting of the Bench due to summer vacation. Subsequently, they did not receive the notice for the rescheduled hearing date, leading to the non-appearance. The Authorized Representative was not a regular visitor of the Tribunal and had no instruction due to the lack of notice. The Tribunal found the explanation to be genuine and ordered the restoration of the appeal. The Registry was directed to fix the matter for a fresh hearing, and since both parties were present, issuing a notice for the hearing date was dispensed with.

In conclusion, the Miscellaneous Application for restoration was allowed by the Tribunal, and the order was pronounced in Open Court on 05/03/2021. The judgment highlights the importance of genuine reasons for non-appearance and the procedural aspect of restoring appeals dismissed for default.